Yes. If you are married and filing jointly, only one of you needs to meet the distance and time tests to claim the deduction.
For a move to qualify for the moving expenses deduction, you must meet two tests:
The distance test:
To meet the distance test, the distance from your old home to your new workplace must be 50 miles further than the distance from your old home to your old workplace.
The time test:
To meet the time test, you must work as a full–time employee in the new area for at least 39 weeks during the first 12 months after you arrive in the general area. The total weeks can be for more than one employer.
You can generally deduct your expenses of moving yourself, your family, and your belongings.
You can deduct the following expenses:
- Professional moving company services
- Do-it-yourself moving trucks or pods
- Gas and oil or the standard moving mileage rate, if you travel by car
- Packing supplies (blankets, tape, boxes)
- Move insurance
- Moving help, for example, if you pay someone to help you load and unload the truck
- Travel expenses (but not meals) for one trip each for you and members of your household
- Storage for up to 30 days after goods are moved before they are delivered to your new home
You cannot deduct the following expenses:
- The cost of meals during your move.
- The expense of buying or renting your home at the new location.
- The expense of breaking your lease or selling your home at the old location.
